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seen from United States
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Qual o Tratamento Tributário do Pró-Labore?
A remuneração pró-labore corresponde ao valor pago ao administrador por seus serviços à sociedade. Como rendimento do trabalho, sofrerá retenção do IRF, conforme tabela do imposto de renda. Também será deduzido do valor da remuneração o desconto de 11% a título de contribuição previdenciária (INSS). Contabilmente, o pró-labore será debitado à conta de custos ou despesas operacionais, sendo…
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